Romania will mandate the use of its e-invoice system, “E-factura,” for domestic VAT starting from January 2024. The implementation will not be gradual, and using the system will remain optional for non-established economic operators. The launch will occur in two phases, with a near real-time regime for reporting invoices established from January to June 2024 and full pre-clearance electronic invoice submissions via the eFactură platform starting in July 2024. The regime will require pre-clearance sending of the invoice in CIUS_RO format to the government’s portal for clearance. E-invoicing will be mandatory for transactions between taxable persons established in Romania.
Source Derya Gökçeer
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